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Fei-Hung said:

Considering the slim costs around $200 to develop..

Source, please?

The slim cost at least $100 Million to develop, by the way. Depending on who you ask, developing the new SoC cost between 100 and 150m alone.

Now the iSupply teardown for the Slim calculates a manufacturing cost of $324. They are a bit off here and there and everywhere in both directions but the $200 you seem to "know" is way off (imo by my experience). So I'd love to see your source for the $200.